PENGARUH FINANCIAL DISTRESS DAN KINERJA KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN SERTA IMPLIKASINYA PADA NILAI PERUSAHAAN DENGAN PERSISTENSI LABA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

PUTRI, DESFIRA ANGGRAENI (2025) PENGARUH FINANCIAL DISTRESS DAN KINERJA KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN SERTA IMPLIKASINYA PADA NILAI PERUSAHAAN DENGAN PERSISTENSI LABA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

	Text Desfira Anggraeni Putri_5552210128_Fulltext.pdf Restricted to Registered users only Download (2MB)
	Text Desfira Anggraeni Putri_5552210128_CP.pdf Restricted to Registered users only Download (133kB)
	Text Desfira Anggraeni Putri_5552210128_01.pdf Restricted to Registered users only Download (1MB)
	Text Desfira Anggraeni Putri_5552210128_02.pdf Restricted to Registered users only Download (517kB)
	Text Desfira Anggraeni Putri_5552210128_03.pdf Restricted to Registered users only Download (450kB)
	Text Desfira Anggraeni Putri_5552210128_04.pdf Restricted to Registered users only Download (683kB)
	Text Desfira Anggraeni Putri_5552210128_05.pdf Restricted to Registered users only Download (284kB)
	Text Desfira Anggraeni Putri_5552210128_Ref.pdf Restricted to Registered users only Download (257kB)
	Text Desfira Anggraeni Putri_5552210128_Lamp.pdf Restricted to Registered users only Download (801kB)

Abstract

The purpose of this study is to determine the effect of financial distress, profitability, liquidity and leverage on going concern audit opinion with earnings persistence as a moderating variable and the effect of going concern audit opinion on company value. This study employs a quantitative approach utilizing secondary data obtained from the Indonesia Stock Exchange. The sampling technique uses purposive sampling with a sample size of 74 consumer cyclicals sector companies in 2019-2023. The model used is logistic regression analysis to test hypotheses 1 to 4, logistic regression analysis Moderated Regression Analysis (MRA) to test hypotheses 5 to 8 and simple linear regression analysis to test hypothesis 9 with the SPSS Version 25 program. The results of the hypothesis test show that financial distress has a positive effect on going concern audit opinion, profitability has a negative effect on going concern audit opinion, liquidity has no effect on going concern audit opinion, leverage has a positive effect on going concern audit opinion, earnings persistence moderates (weakens) the effect of financial distress on going concern audit opinion, earnings persistence moderates (strengthens) the effect of profitability on going concern audit opinion, earnings persistence does not moderate the effect of liquidity on going concern audit opinion, and earnings persistence does not moderate the effect of leverage on going concern audit opinion, going concern audit opinion has a negative effect on firm value.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	YAZID, HELMI	197012182002121001

Additional Information:

Tujuan penelitian ini untuk mengetahui pengaruh financial distress, profitabilitas, likuiditas dan leverage terhadap opini audit going concern dengan persistensi laba sebagai variabel moderasi dan pengaruh opini audit going concern terhadap nilai perusahaan. Metode penelitian menggunakan metode kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 74 perusahaan sektor consumer cyclicals tahun 2019-2023. Model yang digunakan yaitu analisis regresi logistik untuk menguji hipotesis 1 sampai dengan 4, analisis regresi logistik Moderated Regression Analysis (MRA) untuk menguji hipotesis 5 sampai dengan 8 dan analisis regresi linear sederhana untuk menguji hipotesis 9 dengan program SPSS Versi 25. Hasil uji hipotesis, diketahui financial distress berpengaruh positif terhadap opini audit going concern, profitabilitas berpengaruh negatif terhadap opini audit going concern, likuiditas tidak berpengaruh terhadap opini audit going concern, leverage berpengaruh positif terhadap opini audit going concern, persistensi laba memoderasi (memperlemah) pengaruh financial distress terhadap opini audit going concern, persistensi laba memoderasi (memperkuat) pengaruh profitabilitas terhadap opini audit going concern, persistensi laba tidak memoderasi pengaruh likuiditas terhadap opini audit going concern, dan persistensi laba tidak memoderasi pengaruh leverage terhadap opini audit going concern, opini audit going concern berpengaruh negatif terhadap nilai perusahaan.

Uncontrolled Keywords:

Going Concern Audit Opinion, Financial Distress, Profitability, Liquidity, Leverage, Earnings Persistence, Firm Value Opini Audit Going Concern, Financial Distress, Profitabilitas, Likuiditas, Leverage, Persistensi Laba, Nilai Perusahaan

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Desfira Anggraeni Putri

Date Deposited:

26 Aug 2025 06:55

Last Modified:

26 Aug 2025 06:55

URI:

http://eprints.untirta.ac.id/id/eprint/52767

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA